Supplementary Provisions, Article 4Transitional Measures Concerning Application for Continuing Tax-Exempt Savings on Inheritance
第四条（非課税貯蓄相続申込書に関する経過措置）
The provisions of Article 47, paragraph (2) (Application for Continuing Tax-Exempt Savings on Inheritance) of the New Order apply to an application for continuing tax-exempt savings on inheritance prescribed in Article 47, paragraph (1) of the New Order that is submitted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern an application for continuing tax-exempt savings on inheritance prescribed in Article 47, paragraph (1) (Application for Continuing Tax-Exempt Savings on Inheritance) of the Former Order that was submitted before that date.
新令第四十七条第二項（非課税貯蓄相続申込書）の規定は、附則第一条第六号（施行期日）に定める日以後に提出する新令第四十七条第一項に規定する非課税貯蓄相続申込書について適用し、同日前に提出した旧令第四十七条第一項（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書については、なお従前の例による。
application for continuing tax-exempt savings on inheritancemachine translation
「非課税貯蓄相続申込書」
A document that an heir who is a person with a disability or other eligible person (障害者等) hands in to the financial institution's office holding savings inherited from the deceased, stating the amount and other matters, to keep the tax exemption of Article 10, paragraph (1) of the Income Tax Act on them.
Short name set inArticle 47, paragraph (1)· applies only in this section
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 141 of 2015 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 141 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)